On 29 October 2020, government representatives of the Netherlands and Poland signed a protocol to revise the convention between the Republic of Poland and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (the treaty).The protocol has not been published yet. However, according to the information shared publicly by the Polish Ministry of Finance, the protocol covers a number of substantial areas of the treaty, which include:Introduction of a real estate clause (taxation of transfers of shares of real estate rich entities in the country where...